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Luhgiatno
Contact Email
luhgiatno1@stiepena.ac.id
Phone
+6224-6735 414
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fokusekonomi@stiepena.ac.id
Editorial Address
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Jawa tengah
INDONESIA
Fokus Ekonomi
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, Accounting
Articles 389 Documents
MODEL KEPUASAN PELANGGAN DENGAN PENGALAMAN KERJA SEBAGAI VARIABEL MODERATING Maduretno Widowati; Mohklas .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 1: Juni 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.1.%p

Abstract

This research is motivated by the existence of the issue or phenomenon where there are some users of hospital services less memuasakan as the sample is; Baby missing, the alleged malpractice, patient complaints because the queues were so maximum and the lack of speed and accuracy in pasien.Hal menanganan this may indicate that the hospital services to the customers (patients) have not and or do not satisfy the customer. In general, this study aimed to analyze the effect of Service Quality, Competence and Education Level on Customer Satisfaction with Work Experience as a moderating variable. So it can be analyzed whether the variable Work experience can serve as a moderating towards Customer Satisfaction. Specifically, this research aims to increase customer satisfaction on hospital services in the city of  Semarang. With good service, competence and level of education and experience sufficient work of the hospital staff then the output will be achieved customer satisfaction.The variables in this study consisted of five variables which in the first stage variable Service Quality, Competence and Education Level becomes the independent variable while Customer Satisfaction becomes the dependent variable. Then in the second stage of the three independent variables with the variable in moderating Work Experience.Research data collection techniques by means of a questionnaire spread on hospital visitors in Semarang systematically arranged with multiple choice answers are easy to understand. Distribution of the questionnaire by means of a direct encounter conducted in the period MayAugust 2014 with a sample of some 155 people. Then the data were collected through a questionnaire to test the data analyst; validity and reliability, the classic assumption test followed by a multiple regression analysis, testing moderating variable by using MRA (Moderated RegressionAnalysis).
NALISIS KETERLIBATAN KERJA DAN DUKUNGAN ORGANISASI TERHADAP KINERJA DENGAN MEDIASI KOMITMEN ORGANISASIONAL Adi Wisaksono
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 1: Juni 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.1.%p

Abstract

The purpose of this study was to examine the effect of job involvement and organizational support on organizational commitment, job involvement examine the influence, organizational support and organizational commitment to performance and examine the effect of organizational commitment as a variable that mediates the effect of job involvement and organizational support. The research object is Semarang State Polytechnic lecturer. To explain the concept of variable work engagement and organizational support on organizational commitment and its impact on the performance of the lecturer then developed a research model that explains the causal relationship over these variables. The study population was tenured faculty status as civil servants (PNS) in Semarang State Polytechnic much as 352 people, with purposive sampling method sampling a total of 100 respondents were distributed, and the data of 100 questionnaires were analyzed using the data Testing analaysis regression. Mediation test done to prove that organizational commitment as a variable that mediates the effect of job involvement and support of the hypothesis being tested proven organizational. All accepted, namely that job involvement and organizational support positive significant effect on organizational commitment, job involvement, organizational support and organizational commitment have a significant effect positively to the performance of the sig (probablity significancy) is smaller than the error rate (alpha) which has been determined, that is equal to 5%. Test mediation does not prove that organizational commitment as a variable that mediates the effect of job involvement and organizational support.
PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KEPUASAN KERJA DI POLSEK KALIBANTENG Untung Widodo
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 2: Desember 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.2.%p

Abstract

Organization is built and running among the environment. Organizations cannot control the environment around it, instead organizations should always adaptive to environment change. Thr research goal is to analyze the influence of leadership on job satisfaction in Polsek Kalibanteng, to analyze the influence of motivation on job satisfaction in Polsek Kalibanteng, and to analyze the influence of leadership and motivation on job satisfaction in police Kalibanteng. The research uses explanatory research, population in this study were all police officers of Kalibanteng as many as 86 person. Data analysis tools used in this research are validity test, reliability test, the classic assumption test, multiple regression analysis, hypothesis testing, and the determination coefficient. These results is there is a significant positive effect on job satisfaction leadership in police officers of Kalibanteng, it is proved from the results of the calculation of t-count (5.458)> t-table (1.663) or sig t (0.000) < 0.05, hence Ho refused and Ha are accepted, there is a significant positive effect of motivation on job satisfaction in police officers Kalibanteng, it is proved from the results of the calculation of t-count (4.283)> t-table (1.663) or sig t (0.000) <0.05, hence Ho refused and Ha ma are accepted, there is a significant positive effect between Leadership and Motivation on job satisfaction in police officers of Kalibanteng, it is known from the calculation of F-count ( 64.023)> F-table (3.107) or sig F (0,000) <5%, hence Ho refused and Ha are accepted and the coefficient of determination is equal to 0.597, which means the variation changes in police officer of Kalibanteng job satisfaction are influenced by Leadership and Motivation for about 59.7%, while the remaining 40.3% is influenced by other factors outside the study. So, the leadership and motivation are the dominant factor affecting officers job satisfaction.
FAKTORFAKTOR YANG BERPENGARUH TERHADAP PENGELOLAAN ARSIP DINAMIS AKTIF PADA SUBBAGIAN UMUM SEKRETARIAT DAERAH KABUPATEN REMBANG Muhammad Masruri
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 1: Juni 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.1.%p

Abstract

The study uses check list data collecting method which was conducted by filling up the list of question in a way of sign marking in the column given to 54 official employees of Sub Bagian Umum Sekreatariat Daerah Kabupaten Rembang. In analyzing the data, the writer uses a multiple regression. A Relative Contribution (sumbangan Relatif/ SR) being used in testing the hypothesis, to examine the most affecting factor on dynamic and active files management. Along with a statistical software package SPSS 1.2 version.The multiple regression statistic results on Anova testing shows that the value of Fc as 9.45 > F table as 3.476, with the probability lower than 0.05. It means the regression model can be conducted in predicting the dynamic and active files management. In other words, this means that time, tools or means, and finance, at the same time, influencing toward active and dynamic filesmanagement on Sub Bagian Umum Sekretariat Daerah Kabupaten Rembang. The SPSS output shows R square as 0.363, this means that 36.3% of active and dynamic files management variation, can be explained by the three other independent variables included in A Relation Contribution. Ascalculation result in the table, this can be explained that the three independent variables set in the Relative Contribution, show SRX1 as 13.3831% and SRX2 as 63.9511%, and SRX3 as 22.6618%. This means that tools or means have the most dominant influences on active and dynamic files management on Sub Bagian Umum Sekretariat Daerah Kabupaten Rembang, with the acceptanceof SRX2 as 63.9511%.
PENGARUH ANALISIS DATA ENVELOPMENT ANALYSIS (DEA), STOCHASTIC FRONTIER APPROACH (SFA), DISTRIBUTION FREE APPROACH (DFA), DERIVASI FUNGSI PROFIT DAN BOPO TERHADAP PERBANDINGAN EFISIENSI KINERJA PERBANKAN SYARIAH DI INDONESIA Andri Novius; Jasmina Syafe&#039;i; Febri Delmi Yetti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

The purpose of this research to analyze the performance of Islamic Banks in Indonesia as measured by efficiency. Measurement of the efficiency of Sharia/Islamic Banks (BUS) using an alternative method that is the Stochastic Frontier Analysis (SFA) derivation function of profit of efficiency BUS owned by the National Government National Private belongs to test the hypothesis using two sample mean test.The data used in this research is secondary data, obtained through the website of Bank Indonesia from 2011 to 2014. The analysis can describe the condition of Sharia Commercial Bank National Government and the National Private Banks.The results show that the method of calculation of efficiency with Stochastic Frontier Analysis results show that the greater part of Sharia is not efficient in terms of profit earned; the average ratio of BOPO in Sharia Business Unit (UUS) is above 90% which indicates inefficient, so the efficiency is measured by the method of derivation function SFA profit and ROA shows the results are not much different; the average efficiency of Syariah Business Unit of the National Government with the Commercial Bank Syariah Business Unit of the National Private Banks using the method of measuring the efficiency of the SFA derivation function of profit were not significantly different; two sample mean test results using two tailed on the average efficiency of Sharia Commercial Bank National Government and the National Private Banks were calculated from the BOPO ratio. So that the average efficiency hypothesis Sharia Commercial Bank National Government and the National Private Banks are no different or the differences are not significant.
ADAKAH PERILAKU OPORTUNISTIK DALAM APLIKASI AGENCY THEORY DI SEKTOR PUBLIK? Nurul Latifah Pancawardani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

Implementation of regional autonomy in Indonesia based on Law 22/1999 and Law 25/1999. The implementation of regional autonomy opportunities application research agency theory in public budgeting. The legislature is a principal party to the executive but also as agent for Voters. The occurrence of asymmetry of information between the executive and legislative branches to be not of much value when the legislature uses discretionary powerin budgeting. Agents have more information about the actual performance, motivation, and purpose, potentially creating moral hazard and adverse selection. Principals themselves must pay (costs) to monitor agency performance and determine the structure of incentives andefficient monitoring. The existence of information asymmetry between executive-legislative and legislative-voter lead the opening of space for the occurrence of opportunistic behavior in the budgeting process.
PENGARUH LEVEL TRANSPARANSI GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP NILAI PASAR PERUSAHAAN Eman Sukanto; Maduretno Widowati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 2: Desember 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.2.%p

Abstract

This research aimed to analyze the effect of corporate governance transparancy level, crossdirectorship level and board of comisioner size on firm value manufacture company listed in Indonesian Stock Exchange 2014. Research methods by using multiple regression models. To test how much the dependent variable explained by the independent variables were able to determine the significance and influence of the independent variable on the dependent variable simultaneously using F test and partial test using the t test.Based on the test results indicate that corporate governance transparancy level effect on firm value (b1=0,261, t=3,287, p=0.001). Crossdirectorship level effect on firm value (b2=41,897, t=3,796, p=0.000). Board of comisioner size effect on firm value (b3=2,974, t=2,483, p=0.015).  Corporate governance transparancy level, Crossdirectorship level, and  board of comisioner size simultaneously affect on firm value. This is indicated by the value of F calculated from the test results is equal to 16,334 with the sig. F of 0.000 that is smaller than 5% significance level. Deteminant coefficient (R Square) of  0,293, which means that the effect of corporate governance transparancy level, crossdirectorship level and board of comisioner size on firm value amounted to 29,3% while the remaining 70,7% is influenced by other variables not included in the regression equation.
PENGARUH CORPORATE GOVERNANCE, BONUS PLAN, DAN FIRM SIZE TERHADAP MANAJEMEN LABA Maduretno Widowati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 8, No 1: Juni 2013
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.8.1.%p

Abstract

This study aims to obtain empirical evidence about the influence of corporate governance, bonus plans, and firm size on earnings management. Corporate governance is measured using two variables (independent commissioners state by the composition of an independent board and audit committee state by the number of audit committee members), bonus plans are measured from awarding compensation bonus by using a dummy, and firm size measured value of the final number of shares outstanding years. Earnings management measured by discretionary accruals using the Modified Jones Model. The population in this study were three companies engaged in the cement industry are listed in Indonesia Stock Exchange in 2007-2010. The research data obtained from the financial statements and annual reports of cement manufacturing firms in the period 2007-2010. Based on purposive sampling method, a sample of three companies by the number of observation data as much as 12 data derived from the company’s total multiplied by the sample period from 2007 to 2010. The hypothesis in this study were tested using multiple regression analysis. The analysis showed that the variables that have a significant influence on earnings management is variable of the audit committee, the bonus plan and firm size.
ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 1: Juni 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.1.%p

Abstract

Accountant ethics have discused in peoples. Ethics consists of moral principles and standard of conduct. In general use the word ethics relates to the philosophy of human conduct and principles of human morality and duty. Professional ethics include standards of behaviour for a professionalperson that are designed for both practical and idealistic purposes. The deliquency of accountant profesional ethics codes at company have a lot of number, so it is need more power to obey that codes. If there is an regulation and punishment, the profesional ethics will not breached. Besidethat, if all of wrong behaviours is going on, so far, it will be a habit. This wrong norm will be a culture. Because of that, some one have breach the rule, he must get the punishment to learn of what it education environment. Accounting educations have big influences to ethics of accounting behaviour, so it’s need to know about what accountant learning (student university) to ethics problems,in this term is business ethics and accountant profesional ethics which will they faces
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

This study aims to analyze and provide empirical evidence of the influence of the financial condition of the company, company size, previous audit opinion, auditor tenure client, opinion shopping and auditor quality on the probability of receiving going-concern opinion. Hipotesisi proposed (1) corporate financial conditions affect the probability of accepting the opinion of going concern, (2) firm size effect on acceptance going-concern opinion, (3) previous audit opinion effect on acceptance going-concern audit opinion, (4) client auditor tenure influence on acceptance going-concern audit opinion, (5)opinion shopping influence on acceptance going-concern audit opinion, (6) affect the reception quality of the auditor going-concern audit opinion.This study used 28 manufacturing companies listed on the Stock Exchange 2006-2009. samples obtained by purposive sampling. Data were analyzed using logistic regression analysis.The results showed that firm size, auditor tenure client, opinion shopping and audit quality has no effect on acceptance going-concern opinion. While the company’s financial condition and the previous audit opinion effect on acceptance going-concern audit opinion.

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